Articles by Richard Powell, JD, PhD, CPA
Richard Powell, JD, PhD, CPA, is an Associate Professor of Accounting at Pepperdine University. Courses taught include Financial Accounting, Managerial Accounting, and Taxation. Dr. Powell has over 20 years of consulting experience in the fields of Accounting, Taxation, Law, and Finance. As a practicing attorney, his experience has emphasized commercial law, real estate, litigation, and taxation. Dr. Powell holds a PhD in Accounting from the University of Arkansas, a JD in Law from the University of Illinois, an MBA from the University of Washington with concentrations in Accounting and Finance, and a BA from Carroll College. He is a licensed attorney, a member of the Washington State Bar Association, and a Certified Public Accountant.
When does earnings management become earnings manipulation, and when does earnings manipulation become outright misrepresentation? This is an important question.
The Halloween effect seems particularly compelling because of its seemingly large potential payoffs and the endless attention it receives in the media.
Consider tax implications when planning for retirement.